Embezzlement, misappropriation, cheating or stealing is a form of fraudulent act done with an organization. There are television and newspaper stories nearly every day about all kinds of corporate schemes and scams. Behind every fraud is a person or a group of people who has taken what is not theirs to take. Some of those people intended to steal they just never thought they would get caught. Others were pulled into the original crime or some aspect of the cover-up and before they knew it they were labeled a co-conspirator. This study will examine the people behind the much publicized fraud scheme at HealthSouth. Some did not set out to commit white-collar crime but found themselves as defendants in criminal trials for fraud. In the HealthSouth case in observation, real life examples of people who were "just doing their job" but at some point crossed the line from law-abiding citizens to law-breaking villains. Seemingly small compromises in ethics and morality led to a full-scale commitment to fraud. Finally, we will conclude that nobody sets out in their career to end up in prison cleaning toilets and on the front page of the Wall Street Journal after they are arrested for fraud. At some point, though, many end up that way.

A. Background of the Study The study all about the recent accounting scandal that were reported : “The HealthSouth Scandal of 2003” as the researcher has become interested in finding out what made some this issue to happen.
B. Statement of the Problem This study all about the story of the recent accounting scandal that were reported: “The HealthSouth Scandal of 2003”. It seeks to answer the following questions: 1. How is…...